REVENUE AND TAXES. 2653

in this State, of the amount of state tax due from such corporation, by
transmitting to such president, treasurer or other proper officer or agent
of such foreign corporation, an account of the state taxes due from such
foreign corporation, by mail under cover having thereon a proper postage
stamp, and plainly directed to such president, treasurer or other officer or
agent of such foreign corporation; and shall note in a book the date of
placing in the mail the envelope or cover containing such account; if no
appeal be taken within thirty days from such transmission the said assess-
ment shall be final; but any such corporation may, within thirty days from
such notification, appeal from such assessment to the comptroller of the
treasury and state treasurer, stating in such appeal the reasons and grounds
of such appeal, and said comptroller and treasurer shall consider the same,
and if after full hearing the said comptroller and treasurer shall both be
of opinion that such assessment and ascertainment so made by said state
tax commission is erroneous and ought to be changed, they shall change
the same accordingly, and the assessment so agreed upon by the comp-
troller and treasurer shall be final; but if either the comptroller or trea-
surer shall agree with the state tax commission as to the correctness of the
assessment and ascertainment so made by it, then such appeal shall be
dismissed and the original assessment and ascertainment shall be and
remain as the true assessment and ascertainment of such gross receipts
and the state tax on the same for said year.
Cf. sec. 176.

An. Code, sec. 184. 1904, sec. 180. 1890, ch. 608, sec. 9.

189. If any such corporation or company shall neglect or refuse .to
pay to the state treasurer the tax imposed by sections 182 to 191 for the
space of sixty days after the amount of such tax has been so finally ascer-
tained and determined and has been so transmitted by mail to its president
or other officer as directed in sections 182 to 191, such corporation shall
for such offense forfeit and pay to the State an additional amount of ten per
centum as penalty or damages to be added to the said taxes so due and
unpaid, and it shall be the duty of the comptroller to add the same to the
said account, and forthwith to make out said account and certify the same
under the seal of his office, and to cause suit to be brought for said tax in
the circuit court for the county where the principal office of the said cor-
poration in this State is located or in the superior court of Baltimore city
if such principal office be located in said city, and the said suit shall stand
for trial at the first term after service of the writ shall have been made on
said corporation or company, and service of the writ aforesaid on any
officer, agent or employe of such corporation shall be deemed and taken as
a sufficient service on such corporation.
Cf. sec. 178.

An. Code, sec. 185. 1904, sec. 181. 1890, ch. 608, sec. 10.

190. If upon the return of the writ issued against such corporation,
such corporation, being duly summoned as aforesaid, shall fail to appear
by attorney or agent upon the call of the docket it shall be the duty of the